Presented below is pension information related to Roberts Corp. for the year 2012: Service cost Interest on projected benefit obligation Amortization of prior service cost due to increase in benefits Expected return on plan assets 36,000 12,000 6,000 8000 The amount of pension expense to be reported for 2012 is: O A. $46,000 OB. $54,000 C. $48,000 OD. $40,000